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21.
Using interview and observation data from a group of consensual, heterosexual adults interested in sexual spanking, I describe members' sexual stories and stigma neutralization techniques. Sexual stories are situated within broader cultural contexts that help individuals construct meaning and identities. I describe group members' stories about their initial interest in sexualized spankings. Focusing on a specific event at one party, I show how these stories help to create scene-specific stigma neutralization techniques. Participants strive to differentiate themselves from sadomasochistic activities and to create normative behavioral expectations within their scenes. I conclude that all of this can ultimately be viewed as part of the complex sexual adaptations that people make.  相似文献   
22.
In 2014, Québec became the first province in Canada to allow medical assistance in dying (MAID) by adopting the Act Respecting End-of-Life Care. This was, and still is, an important policy change. It involves a singular and highly moral issue that generated debates spanning over a longer period than that specific to the law's development and adoption. Using French and English newspapers' renderings of these debates in Québec between 2005 and 2015, this study deconstructs MAID's journey in the province into four periods, each characterized by a specific narrative: flexible precaution, legal hypocrisy, accountability imperative, and ineluctable adaptation. These four narratives allow us to better understand MAID's framing process as they reveal the underlying rationales of three overarching frames covering the 2005–2015 period: the legal frame, the social progress frame, and the service provision frame.  相似文献   
23.
The concept of materiality pervades the audit process. Typically, materiality is determined as a percentage of the total book value of an account or as a percentage of net income. We propose an economically based model that determines that materiality level which minimizes the economic consequences of the audit decision. The proposed model is examined for materiality sensitivity to prior information concerning the quality of the accounting process and to costs incurred as a consequence of the audit decision.  相似文献   
24.
Between 1946 and 1953, leading scientists met in New York in the context of the so-called Macy conferences, often linked to the emergence of cybernetics. They hankered for a new vision of mind and society. The traumatism of WW2 was implicit but omnipresent, and the Cold War was beginning. Macy key tools and concepts about information, the value of information, and computer artefacts have finally produced a new world, in particular an organisational world, which is far removed from their original dreams. Organisational members are now involved in difficult situations in terms of organising, that is, new modes of performativity which are difficult to comprehend and deal with; a transformation of meaning and knowledge in collective activity; and a threat to well-being and happiness as mental activities, cognition and bodies are increasingly disconnected. We use the Macy conferences as an entry point to reflect on the ‘longue durée’ evolution of the material underpinnings of information and their relationship with organising. We first explore the new conceptualisations at the core of the Macy conferences, information, value of information, and computer artefacts. We then put the Macy conferences into a socio-historical perspective by means of two theoretical approaches, iconographical and semiotic; this involves a historical comparison between the ‘screen-images’ or our Information Age and the ‘object-images’ of medieval cathedrals. We show that there are important disruptions in organising grounded in a new semiosis, which emerged over the longue durée of collective activity, and was articulated further during the Macy conferences. We describe this long-term evolution as the post-Macy paradox.  相似文献   
25.
Post-crisis learning is a challenge for public organizations, and especially for agencies which handle health and environmental risks. This article investigates how the Belgian Food Safety Agency settles mechanisms for drawing lessons from crises while ensuring day-to-day routine. The framework by Crozier and Friedberg is used as a guideline to consider both the actors and the system, both strategic games and institutional constraints. The article helps in understanding the institutional logics underpinning how the public organizations learn from societal risk and crisis. Centralization and openness appear to be guiding principles, resulting from the learning games. They also generate tensions that the actors’ games manage by defining new rules for cooperation. Both the practice (through our case study) and the theory (combining actors and institutions) broaden the lens of policy analysis for what policy-making at organizational level concerns.  相似文献   
26.
This article analyses the patterns of reform in care policies in Bismarckian welfare systems since the early 1980s. Based on a comparison of France, Germany, Belgium and the Netherlands, the article shows that these reforms share similar logics and trajectories, which can be explained by the shared conservative and corporatist traits of Bismarckian labour markets and welfare state institutions and their impact on labour market adjustment possibilities and preferences. Indeed, we argue that care policy reforms have been very closely linked to specific employment strategies, and the politics of welfare without work and subsequent attempts to shift away from such a labour-shedding strategy go a long way in explaining both the nature and the timing of child- and elder-care policy reforms in Bismarckian welfare systems. The article also shows how a focus on promoting ‘free choice’ in all four countries has justified the introduction of measures that have simultaneously reinforced social stratification in terms of access to the labour market – meaning that some women have much more ‘free choice’ than others – and weakened certain labour market rigidities. To conclude, we argue that care policy reforms have provided a backdoor for the introduction of labour-cheapening measures and for increasing employment flexibility in otherwise very rigid labour markets.  相似文献   
27.
We present the results of a contingent valuation survey eliciting willingness to pay (WTP) for mortality risk reductions. The survey was self-administered using a computer by 930 persons in Hamilton Ontario aged 40 to 75. Visual and audio aides were used to enhance risk comprehension. Mean WTP figures for a contemporaneous risk reduction imply a value of a statistical life of approximately C$l.2 to C$3.8 million (1999 C$). Mean WTP is constant with age up to 70 years, and is about 30 percent lower for persons aged 70 and older. WTP is unaffected by physical health status, but is affected by mental health.  相似文献   
28.
Experimental investigations of the probability weighting function over losses are scarce and all involve small payoffs. The paper aims to give new insight into the probability weighting function for losses, by eliciting it through a simple two-stage semi-parametric procedure over more realistic losses, and by investigating its sensitivity to the magnitude of the payoffs. Current data confirm previous evidence of convex utility functions and inverse-S-shaped weighting functions. Still, at least for small probabilities, probability weighting appears to be affected by the size of consequences: the larger the losses, the more aversive the gambles and the more pessimistic the subjects are.  相似文献   
29.
A number of prominent demographers have recently reiterated the argument that a lasting mortality decline is a key determinant of the fertility transition. Of the main hypothesized pathways linking fertility to mortality, the one least studied is the insurance hypothesis: the notion that, in high‐mortality contexts, people decide to have more children in order to anticipate possible future child deaths and lessen the risks of having too few surviving offspring. In‐depth interviews and focus groups from Zimbabwe and Senegal are used to examine this hypothesis and to extend it into a broader theory of reproductive decision making under uncertainty. Whereas insurance strategies are frequent in Zimbabwe and occur in urban Senegal, in the higher‐mortality settings—the rural Senegalese site and the recent past described by respondents in Zimbabwe and urban Senegal—deliberate fertility‐limitation strategies are rare. The data depict fundamental changes in attitudes, strategies, and behaviors concerning family size over time and, in Senegal, over space. Important reproductive goals and risks extend far beyond numbers of children and mortality. Parents seek to have healthy, successful children for many reasons including companionship, descendants, and old‐age support. Diverse investments in child quality (their education, health, etc.) and quantity (numbers of births) are the main means to attain these goals and, less recognized by demographers, are also important ways for parents to manage uncertainty in family‐building outcomes; the “classic” insurance mechanism is only one, often minor, aspect of the quantity option.  相似文献   
30.
This article argues that fiscal welfare in Europe not only forms part of the “hidden welfare state” (Howard, 1997 ), but also constitutes an important yet understudied—and therefore hidden—element of welfare state reform. Using the example of France, and relying both on available data and on an exhaustive database of social tax expenditures (STEs) compiled for 2014, the article begins by providing an overview of the structure of STEs in France (section 2 ). It then analyzes the specific uses and effects of STEs in the fields of employment, health care, and pensions. In particular, it shows, first of all, how STEs have constituted a privileged instrument for circumventing certain institutional features such as high levels of minimum wage and of social security contributions in the field of employment (section 3 ). Second, it also shows that STEs have been used to quietly divert resources away from the earmarked social security funds and into collective private insurance funds, thus fueling their development, in the case of health care and pensions (section 4 ). Lastly, the article engages with the notion of the “social division of welfare” (Titmuss, 1958 ) by considering some of the distributional effects of fiscal welfare in France (section 5 ), before concluding (section 6 ).  相似文献   
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